Judgment Search Results Home > Cases Phrase: patents amendment act 2002 section 32 amendment of section 67 Sorted by: recent Court: delhi Year: 2005 Page 4 of about 83 results (0.149 seconds)

Sanat Products Ltd. and Lucky Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)107TTJ(Delhi)238

..... set aside were vested in the cit(a), which have been taken away w.e.f.1st june, 2001 by an amendment made by finance act, 2001. now in respect of first two points discussed above, i.e., whenever some additions are confirmed or deleted the ..... vide another order dt. 3rd feb., 1999. it was also contended that ao could have passed only one order under section 250 to amend his order dt. 29th march, 1996. he again referred to p. 69, which is a copy of the appeal effect order ..... the appellate authority in accordance with the power under section 250 [to be redone under section 143(3) or 144 in its original amendment]. in this regard reliance was also placed on the decision of bangalore bench of the tribunal in case of asstt. cit v. ..... totally justified.16. we have considered the rival submissions carefully and have gone through the relevant material on record. section 30 of the it act, 1961 reads as under: 30. in respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of .....

Suraj Pal Singh Vs. the Presiding Officer and anr.

Court : Delhi

Reported in : 124(2005)DLT248; [2006(108)FLR865]; (2006)IILLJ335Del; 2006(3)SLJ344(Delhi)

..... we while interpreting section 25b(1) reduce this period to 240 days?27. sections 25b(1) of the act being beneficial and welfare provision has to be liberally and broadly interpreted, yet at the same time we cannot amend and modify a statutory provision by incorporating and adding words. our role is to interpret the law as it ..... and judgment of the learned single judge:1.the appellant, a workman, has filed the present appeal against the order of the learned single judge dated 29.5.2002 dismissing the writ petition filed by him, inter alia, holding that the appellant is not entitled to benefit and protection under section 25f read with section 25b of ..... of section 25b(1) or (2) are satisfied is upon the workman. (refer : range forest officer v. s.t.hadimani reported in : (2002)illj1053sc & essen deinki v. rajiv kumar reported in : (2002)iiillj1111sc .38.we have examined the claim statement filed by the appellant before the labour court. in the said claim statement, it is not mentioned and .....

Mount Abu Education Society (Regd.) a Society Registered Under the Soc ...

Court : Delhi

Reported in : 2005(84)DRJ365

..... that after having allotted 2 acres of land to the appellants, the dda realised that it could not do so and thereforee moved for an amendment of the master plan. if the da believed that it was acting contrary to the master plan, the more appropriate course to adopt would have been to cancel the allotments made. but that was not done ..... to allot at all. there may be a case where it had allotted 4 acres for the same purpose, but that would be assailable only when a case of any patent hostile discrimination is made out, which is not pleaded or discernible in the present case. suffice it to say that the appellants are not vested with any right to seek ..... in the realm of speculation and, as mentioned above, the proposal of the dda to amend the master plan does not alter the legal position, as we understand it.8. the dda has stated in its counter affidavit filed to civil writ petition no. 5264 of 2002, and this has not been specifically denied by the appellants that several factors, including extreme .....

Poonam Rani Singh Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... court it is clear that issuance of notice under section 148 was found to be justified. it was also held that in view of the amendment made under section 147 of income tax act w.e.f. 1,4.1989, the assessing officer could not only assess or reassess the escaped income in respect of which proceedings under ..... officer did not find any escapement, the reopening was considered valid by the judicial forum giving jurisdiction to the assessing officer to proceed under section 147. after the amendments made to section 147 with effect from april 1, 1989, the condition precedent is only that the assessing officer should have reason to believe that income chargeable to ..... so because the formation of belief by the assessing officer is within the realm of subjective satisfaction." 17. in the case of damodar h. shah v. asst. cit [2002] 245 itr 774, the gujarat high court has held that if the assessing officer had reason to believe that the income chargeable to tax has escaped assessment, the requisite .....

Poonam Rani Singh Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)97ITD390(Delhi)

..... it is clear that issuance of notice under section 148 was found to be justified. it was also held that in view of the amendment made under section 147 of the income tax act with effect from 1-4-1989, the assessing officer could not only assess or reassess the escaped income in respect of which proceedings under ..... assessing officer did not find any escapement, the reopening was considered valid by the judicial forum giving jurisdiction to the assessing officer to proceed under section after the amendments made to section 147 with effect frorn 1-4-1989, the condition precedent is only that the assessing officer should have reason to believe that income chargeable to ..... is so because the formation of belief by the assessing officer is within the realm of subjective satisfaction." in the case of damodar h. shah v. asstt. cit (2002) 245 itr 774, the gujarat high court has held that, if the assessing officer had reason to believe that the income chargeable to tax has escaped assessment, the .....

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)283ITR28(Delhi)

..... successor in all its rights and obligations." 47. the learned counsel further argued that the change of facts could at best be applicable only from asst. yr. 2002-03 and had no bearing in relation to the assessment years under consideration by us.48. the learned counsel for the assessee clarified the constitutional basis of the creation ..... 2000-2001 rja filed return of income on 29th nov., 2000 declaring nil income. the learned ao completed the assessment order under section 143(3) on 30th oct., 2002. she found that dtaa between india and jordan had come into effect from 1st april, 2000 for income earned in india. as per dtaa income of rja from operation ..... as regards proceedings for death or personal injury or damage to or loss of tangible property caused: by an act or omission in the united kingdom; nor is there immunity in the case of proceedings relating to united kingdom patents, trade marks, and similar rights belonging to the state, or to the alleged infringement in the united kingdom .....

Indian Airlines Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2006(3)SLJ461(Delhi)

..... establishment' as defined in section 2(ii) of the payment of wages act, 1936 did not include civil aviation industry.15. thereafter, by payment of wages (amendment) act, 1964 which came into force on 1st february. 1965, section 2(ii) of the payment of wages act, 1936 was amended by insertion of clause (aa), which is as under:(aa) air transport ..... to re-examine and reconsider its earlier judgments. the supreme court in the case of director of settlement a.p. and ors. v. m.r. apparao : [2002]2scr661 has examined article 141 of the constitution of india and has unequivocally held that the law laid down by the supreme court is binding on all courts in ..... legislation. in cases of 'legislation by reference', repeal or amendment of the first statute has effect on the second/subsequent statute. in this regard it may be appropriate to refer to the judgment of the supreme court in the case of nagpur improvement trust v. vasantrao and ors. : [2002]supp2scr636 , the relevant portion (at page 678 onwards) .....

Urals Heavy Machine Building Vs. Designated Authority/Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(187)ELT194TriDel

..... nt) dated 31.5.2001.the said note listing non-market economy countries was removed when the above paragraph was substituted by the amending notification no.1/01-cus.(nt) dated 4.1.2002, and in stead, a presumption was raised as per sub-paragraph(2) of paragraph 8, that any country that has been determined ..... , 2001, made by the central government under section 9a(2)(6) and 9b of the customs tariff act, 1975. this paragraph 8 was later substituted by the amendment rule, 2002, made on 4.1.2002.paragraphs 7 and 8 of annexure-i which are relevant for our consideration, as they stood during the period in question, read as ..... after machine it is induction hardened, tempered, subjected to final machining before despatch to customer.3.1 the designated authority issued preliminary findings dated 11.12.2002 recommending imposition of anti-dumping duty provisionally pending further investigation and forwarded copy of the preliminary finding to the interested parties known to be concerned, requesting .....

international Tractors Ltd. Vs. Punjab Tractors Limited

Court : Delhi

Reported in : 2005(31)PTC183(Del)

..... box, differential housing and rear axle system, hydraulics front axle system were formulated and developed by the research and development team of cmeri. the hydraulic system was later patented in india. the government of punjab being desirous of setting up a factory to manufacture tractors based upon the said technology and knowhow, the defendant was promoted by ..... anr. 1999 (2) plr 734. it is a settled principle of law that law of amendment should be liberally applied to the suits particularly to avoid multiplicity of litigation and unless application for amendment was filed by the party who was acting malafide and would result in injury to the other side so as to take away a right ..... 60 hp except 20 hp, the rights of which were vested with the nrdc. thereafter again, a deed of assignment was executed by csir on 12th july, 2002 vide which the plaintiff became the sole exclusive owner of knowhow in respect of tractors up to 60 hp with the exception of 20 hp tractors. still another .....

Bharat Heavy Electricals Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)98TTJ(Delhi)565

..... bombay high court held that receipts which do not form part of sale proceeds cannot come within the ambit of total turnover, after examining the object for which the amendment to the section was introduced. the question before the high court was whether receipts which have no nexus with the export activity can be included in the total turnover ..... permission of the cod to pursue the appeal and a copy of the approval of the cod has been placed on record vide order-sheet entry dt. 28th aug., 2002.4. we shall proceed to dispose of the appeal ground-wise. the first ground which relates to the disallowance of provision for non-moving stock, is in two ..... their action and dismiss the ground.14. ground no. 8 is directed against the disallowance of rs. 4,76,57,787 by invoking section 40a(9) of the act. the amount represents payment made by the assessee to the central schools (kendriya vidyala), bhel schools and other educational institutions.the assessee contended before the it authorities that the .....